9911796707
TMI Blog2025 (3) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.Expenses on object of the trust) 51,77,58,568 2.Accumulation u/s 11(1)(a) @ 15% (to the extent income available) 6,09,06,149 59,59,66,677 3.Capital expenditure 1,73,01,960 TOTAL INCOME 32,85,00,000 ROUNDED OFF TO 32,85,00,000 10. Assessed u/s. 143 (3) rws 144B of the I.T.Act, 1961. Credit is given for taxes paid after due verification. Computation of tax and interest is as per ITNS-150 which forms a part of this order. Demand notice/refund is issued accordingly. Issue penalty notice u/s. 270A for under reporting of income." 3. The specific case of the petitioner is that the petitioner has made an application before the 2nd respondent namely the Joint Commissioner under Section 144A of the Income Tax Act, 1961, for issuance of such direction as he may think fit for the guidance of the Assessing Officer to enable him to complete the Assessment. 4. It is submitted that Section 144A of the Income Tax Act, 1961 was inserted with effect from 01.04.2021 and is a complete code in itself. However, assessment has been completed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1961. 12. That apart, the learned Senior Standing Counsel for the respondents would submit that in view of the amendments to the provisions of the Income Tax Act, 1961 particularly in view of Section 144B of the Income Tax Act, 1961, Section 144A has become redundant. 13. It is further submitted that the reassessment proceedings commenced as early as on 22.09.2019 with the issuance of notice under Section 143(2) of the Income Tax Act, 1961. However, the petitioner has filed an application under Section 144A of the Income Tax Act, 1961 only on 13.09.2021 i.e., few days before the impugned Assessment Order was passed on 28.09.2021. 14. It is therefore, submitted that the 1st respondent cannot be found fault for passing orders on 28.09.2021. 15. The learned Senior Standing Counsel for the respondents would submit further that in the light of the amendment to Income Tax Act with incorporation Section 144B on 01.04.2021, the requirement for a direction from the Joint Commissioner and the Assistant Commissioner as the case may be under Section 144A has become redundant. 16. It is submitted that Section 144B is a complete in itself and has a in-built mechanism for transparenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, a notice dated 22.9.2019 under section 143 (2) of the Income Tax Act, 1961 was issued to the petitioner. This was in response to the Return of Income filed by the petitioner on 01.10.2018. In the aforesaid notice, it has been clearly stated that the petitioner may submit its response with supporting documents (if any) on the issues mentioned therein with the Assessing Officer electronically in "e- Proceedings" facility account in e-filing website at its convenience on or before 7.10.2019. 25. The said notice also encloses at note on "e-Proceeding". This was at the time when the petitioner was to be assessed by the Jurisdictional Assessing Officer under the provisions of E-Assessment proceeding 2019 read with the provisions of the Income Tax Act, 1961 as it stood then. 26. However, during the interregnum, the method of assessment under the provisions of the Income Tax Act, 1961 underwent a change with the incorporation of Section 144B into the Income Tax Act, 1961 with effect from 01.04.2021 vide Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 27. Now, Section 144B of the Income Tax Act, 1961 is a complete code by itself. Section 144B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate notice or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit; (vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi), within the time application in this regard, to the National Faceless Assessment Centre; (vii) where a request for conducting of certain enquiry or verification by the verification unit has been made by the assessment unit, the request verification by the National Faceless Assessment Centre to a verification unit in any one Regional Faceless Assessment Centre through an automated allocation system; (ix) where a request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by the National Faceless Assessment Centre to a technical unit in any one Regional Faceless Assessment Centre through an automated allocation system; (x) the National Faceless Assessment Centre shall send the report received from the verification unit or the technical unit, based on the request referred to in clause (viii) or clause (ix) to the concerned ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or (c) assign the draft assessment order to a review unit in any one Regional Faceless Assessment Centre, through an automated allocation system, for conducting review of such order; (xvii) the review unit shall conduct review of the draft assessment order referred to it by the National Faceless Assessment Centre whereupon it may decide to- (a) concur with the draft assessment order and intimate the National Faceless Assessment Centre about such concurrence; or (b) suggest such variation, as it may deem fit, in the draft assessment order and send its suggestions to the National Faceless Assessment Centre; (xviii) the National Faceless Assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in- (a) sub-clause (a) of clause (xvi); or (b) sub-clause (b) of clause (xvi); (xix) the National Faceless Assessment Centre shall, upon receiving suggestions for variation from the review unit, assign the case to an assessment unit, other than the assessment unit which has made the draft assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said revised draft assessment order to such assessee; (B) in any other case, finalise the assessment as per the revised draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; (b) in case the variations proposed in the revised draft assessment order are prejudicial to the interest of the assessee in comparison to the draft assessment order or the final draft assessment order, provide an opportunity to the assessee, by serving a notice calling upon him to show-cause as to why the proposed variation should not be made; (xxvi) the procedure laid down in clauses (xxiii), (xxiv) and (xxv) shall apply mutatis mutandis to the notice referred to in sub-clause (b) of clause(xxv); (xxvii) where the draft assessment order or final draft assessment order or revised draft assessment order is forwarded to the eligible assessee as per item (A) of sub-clause (a) of clause (xxiii) or item (A) of sub-clause (a) of clause (xxv), such assessee shall, within the period specified in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Assessment Centre to facilitate the conduct of faceless assessment proceedings in a centralised manner, which shall be vested with the jurisdiction to make faceless assessment; (ii) Regional Faceless Assessment Centres, as it may deem necessary, to facilitate the conduct of faceless assessment proceedings in the cadre controlling region of a Principal Chief Commissioner, which shall be vested with the jurisdiction to make faceless assessment; (iii) assessment units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of making assessment, which includes identification of points or issues material for the determination of any liability (including refund) under the t Act, seek- ing information or clarification on points or issues so identified, analysis of the material furnished by the assessee or any other person, and such other functions as may be required for the purposes of making faceless assessment; (iv) verification units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of account, examinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Centres and various units shall be exchanged exclusively by electronic mode: Provided that the provisions of this sub-section shall not apply to the enquiry or verification conducted by the verification unit in the circumstances referred t to in sub-clause (g) ) of clause (xii) of sub-section (7); (7) For the purposes of faceless assessment- (i) an electronic record shall be authenticated by- (a) the National Faceless Assessment Centre by affixing its digital signature; (b) assessee or any other person, by affixing his digital signature if he is required to furnish his return of income under digital signature, and in any other case, by affixing his digital signature or under electronic verification code in the prescribed manner; (ii) every notice or order or any other electronic communication shall be (delivered to the addressee, being the assessee, by way of- (a) placing an authenticated copy thereof in the assessee's registered account; or (b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or (c) uploading an authenticated copy on the assessee's Mobile App, and followed by a real t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedure laid down by the Board; (x) subject to the proviso to sub-section (6), any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit, exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony in accordance with the procedure laid down by the Board; (xi) the Board shall establish suitable facilities for video conferencing or video telephony including telecommunication application software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of faceless assessment merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end; (xii) the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assigned by the National Faceless Assessment Centre to such verification unit.] Explanation - In this section, unless the context otherwise requires- (a) "addressee" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 269a of the Information Technology Act, 2000 (21 of 2000); (b) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288; (c) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (d) automated examination tool" means an algorithm for standardised examination of draft orders, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of discretion; (e) "computer resource" shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 269b of the Information Technology Act, 2000 (21 of 2000); (f) "computer system" shall have the same meaning as assigned to it in clause (1) of sub-section (1) of section 269 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of an email at his registered email address, so as to alert him regarding delivery of an electronic communication; (s) "registered account of the assessee means the electronic filing account registered by the assessee in designated portal; (t) "registered e-mail address" means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the e-mail address available in the electronic filing account of the addressee registered in designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (v) in the case of addressee being a company, the email address of the company as available on the official website of Ministry of Corporate Affairs; or (vi) any e-mail address made available by the addressee to the income- tax authority or any person authorised by such auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment Unit contemplated for completing the assessment under Section 144B of the Income Tax Act, 1961. 34. With the incorporation of Section 144B of the Income Tax Act, 1961, the role of the Jurisdictional Joint Commissioner of Income Tax under Section 144A of the Income Tax Act, 1961 has become redundant to the extent where the assessment under section 144B of the Income Tax Act, 1961 is contemplated. 35. Section 144A of the Income Tax Act, 1961 will apply under limited circumstances, where the assessment continues with the Jurisdictional Assessing Officer. 36. Section 144A of the Income Tax Act, 1961 is reproduced below:- "Section 144A. Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment and such directions shall be bin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce again follow the procedure in clause 16 sub-Clause A or B or Clause 16 of Section 144B(1). It is therefore, the National Faceless Assessment Centre assigned the case to an Assessment Unit or other than an Assessment Unit which has made a draft assessment order through an Automated Allocation System. 42. The Assessment Unit too, thereafter considers the variation suggested by the Review Unit, final draft assessment order from the National Faceless Assessment Centre. Where again the procedure under Clause (A) or (B) of Clause XVI to Section 144B of the Income Tax Act, 1961 has to be followed. Thus there is no scope for interplay between Section 144A of the Income Tax Act, 1961 and where assessment is made under Section 144B of the Income Tax Act, 1961. 43. In the light of the above discussion, I find no merits in the present writ petition. Hence, this writ petition is liable to be dismissed. 44. Accordingly, this Writ Petition is dismissed. However, liberty is given to the petitioner to file a Statutory Appeal before the Appellate Commissioner, within a period of 30 days from the date of receipt of a copy of this order. On filing of such Appeal by the petitioner, the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
